PENGARUH SOSIALISASI, SANKSI DAN PEMAHAMAN PROSEDUR PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN (PBB) DI KECAMATAN BERGAS KABUPATEN SEMARANG

Abstract

This study aims to examine the effect of Socialization, Sanctions, and Understanding of Tax Procedures on Compliance with Land and Building Taxpayers (PBB) in Bergas District, Semarang Regency partially and simultaneously.
This research was conducted with a survey method with a population of 33,242 and a study sample of 100 taxpayers who met the criteria specified. Data collection techniques used were in the form of questionnaires distributed to land and building taxpayers in Bergas District, Semarang Regency. Instrument testing using validity and reliability tests. The test tool used in this study is the assumption test. The data analysis method used uses simple and multiple linear regression with the help of the SPSS 24 program.
The results showed that the variables of socialization, sanctions and understanding of taxation procedures had a positive and significant effect on taxpayer compliance and after testing together Socialization, Sanctions and Understanding of Tax Procedures had a positive and significant effect on Compliance with Land and Building Taxpayers in Bergas District, Semarang Regency.
Keywords: Tax Dissemination, Tax Sanctions, Understanding of Tax Procedures, Taxpayer Compliance.